Small businesses support local economies by creating jobs and providing products and services, yet 50% of them fail within 5 years and only 30% of them survive for 10 years or more. The purpose of this qualitative explanatory case study was to explore how bookkeeping strategies helped 1 small business owner to sustain business growth over time. The sample was comprised of 1 small business owner who has been in business at least 5 years, experienced success, and achieved sustainability in Wake County, North Carolina. Systems theory served as the conceptual framework for this study. The data were collected through a semistructured interview and review of company documents. Transcript review and member checking were completed to strengthen credibility and trustworthiness. Based on methodological triangulation of the data sources collected, 3 themes emerged: the accountant as an advisor, the accounting system and processes, and the relationship between owner and accountant and between accountant and employees. The findings from this study may contribute to social change by providing insights and strategies for small business owners, accountants, and academics to rethink how to approach business. Accountants with advisory and management accounting skills could benefit small business owners. Future accounting students could prepare to help small business owners by gaining advisory and management accounting skills. The data from this study may contribute to the success of small business owners' growth, sustainability, and prosperity and, subsequently, benefit their local economies.

Thesis (M.Dev.) --University of Limpopo, 2006 / Numerous programmes addressing performance assessment in the workplace have been designed and implemented in various organizations. In South Africa, public institutions have employed various appraisal systems with mixed results. A new tool for performance assessment has been designed and implemented since 2003 (for the past three years). This tool is called Performance Management Development System (PMDS).This study is based on the performance assessment of women in managerial positions, in the Lepelle-Nkumpi Municipality, Capricorn District, Limpopo Province. It explores the views of women managers on the challenges they are faced with, the type of support they receive, the effects of PMDS on work performance and the extent of institutional intervention at workplace. The qualitative techniques were used on the population of 180 women managers. The sample size of 114 was selected using random sampling method. The findings indicate the need to improve Performance Management and Development Systems (PMDS) and Performance Instruments (PIs) in order to create an environment conducive to better performance standards of women managers.

<p>How can a multi project organisation use Wiki to support improvement of knowledge management and project evaluation to become a learning organisation? The main purpose of this thesis is to give management and employees a better understanding of how Wiki supports knowledge management and project evaluation. The second purpose is to illustrate possible difficulties and pit falls that comes with the implementation of Wiki based learning. The theoretical framework initiates by explaining multi project organizations, then describes Argyris and Schöns theories about organizational learning and learning organizations. The second half of the theory chapter brings up theories about important areas for a learning organization. We have used a qualitative approach to gather profound data for the study. The empirical framework presents the fallout of the interviews we had with the studied company. Our study demonstrates how Wikis can be a great support to improve knowledge management and project evaluation. A Wiki functions as a knowledge repository that integrates divisions in an organization and facilitates to take part of, document and share knowledge. The study also demonstrates that problems can occur when implementing a Wiki. This is shown by managerial resistance due to the attitude towards knowledge management and an uncertainty about quality control of a Wiki’s content. To answer this resistance the employees can suggest a demonstration where they during a period of time use Wiki to describe when it could have benefited them in the daily activities. To be follow up with a trialperiod if the outcome is successful.</p>

<p>Trots allt jämställdhetsarbete i dagens samhälle innehar män fortfarande en större andel chefspositioner än kvinnor. Det finns många teorier som försöker förklara varför det förhåller sig så. Syftet med denna uppsats är att förklara eventuella skillnader i rekryterares attityder till kvinnors och mäns förutsättningar att nå chefspositioner inom dagligvaruhandeln. Vi har genomfört intervjuer med rekryteringsansvariga i tre dagligvarubutiker i Skåne. Resultaten från dessa har sedan jämförts med befintliga teorier och tidigare undersökningar i ämnet chefsrekrytering. Vi har kommit fram till att det finns hinder för kvinnor att nå chefspositioner i de organisationer vi undersökt. Dessa hinder verkar främst ligga i rekryterarnas attityder. Vi har funnit faktorer som verkar missgynnande för jämställdheten, men också sådant som verkar gynnande.</p> / <p>Even though the society of today promotes gender equality, men still hold a greater proportion of managerial positions than women do. There are many theories aiming to explain why things are this way. The purpose of this paper is to explain potential differences in recruiters’ attitudes towards the conditions of men and women reaching managerial positions in food stores. We have interviewed the recruitment managers in three food stores in southern Sweden. We then compared the results from the interviews with existing theories and previous studies in the subject. We found that barriers to women reaching managerial positions in the organizations exist. These barriers appear to be found in the attitudes of the recruiters. We have found things that appear to disadvantage gender equality, but also things that seem favourable.</p>

<p>Managerial behavior often differs between individuals and situations. To understand this variation the manager’s own interpretation of the role, context and role behavior is especially important. In this thesis several managers’ subjective views and understandings of their role during an organizational change period were investigated in great detail. The organizational changes were assumed to put pressure on the managerial role, exposing adaptive and dynamic role aspect and thereby shed light on differences in behavior. The general purpose was to thoroughly investigate the concept of ‘subjective managerial role’ by two contrasting approaches. One was influenced by concepts and methods used in social constructivism and constructionism (Study 1-3), and the other was a rational/cognitive approach influenced by theories and methods used in cognitive psychology (Study 4-5). Multiple case studies with subjective reports from five managers during a period of sixteen months were chosen as the empirical base. In the constructivist approach three judges were used to interpret the managers’ verbal reports during the beginning of the change period, focusing on indications of ‘subjective role projects’. ‘Subjective role projects’ involved reflections on situations, actors, purposes/goals and action strategies, all within a time frame of the past, present and future. This qualitative content of the role was investigated, and support for the existence of subjective role projects was tested (Study 1). The variation between the managers’ subjective role projects and their general project strategies were explored (Study 2). The judgment and construction process pursued by the three judges was analyzed (Study 3). In the rational/cognitive approach the focus was on role problems. A control model was used to represent subjective role conflicts, on both group and individual levels. Difficult situations described by the managers were complemented with goals and actions strategies, and the managers rated conflicts between these role components, while thinking-aloud (Study 4). Role conflict patterns and dimensions were further analyzed using two quantitative data models (Study 5). Finally, the subjective role construct was compared with a contextual interpretation of the role, based on information from the organizational and social role context (Study 6). The results supported the basic components in both the project model and the control model of the subjective role, but the latter approach would benefit from a more elaborated stimulus sampling. In both approaches the differences between the managers were assessed, but in the constructivist approach it was difficult to separate variation stemming from managers from variation between judges. In the rational/cognitive approach the variation was restricted to conflicting aspects in a specific model. The control model features and the quantitative conflict data made it easier to estimate variance. A major conclusion was that the two approaches complemented each-other in their descriptions of the subjective role. The project model was adequate for investigating the first sense-making phases in the organizational change process, while the control model approach could describe role conflicts and problems, especially on individual levels. However, they both could fit within a framework of a subjective role process model. Using these two approaches in role analysis can provide more information on the subjective role processes of the role incumbent.</p>

<p>The aim was to study personal and organizational conditions for first-line nurse managers and to identify and assess the skills and abilities important for leadership and management. Interviews were conducted with 5 first-line nurse managers, 5 registered nurses, 5 assistant nurses and one head of department delineating their perceptions of current and ideal roles of first-line nurse managers. Factor analysis was conducted to estimate validity and reliability of the Leadership and Management Inventory, developed in the context of this thesis, in one sample of 149 registered nurses and one sample of 197 health care personnel. Interviews and questionnaires to study expectations, experiences and outcomes of two different development programmes for 13 first-line nurse managers in a Training Programme, 14 in a Leadership Development Programme and 14 in a Comparison group were conducted. Letters and questionnaires from 32 former first-line nurse managers were analysed to describe their reasons for leaving their posts. First-line nurse managers, registered nurses and assistant nurses’ descriptions of the first-line nurse manager’s role were corresponding; the main focus was on service on the ward. The head of department described the first-line nurse manager’s responsibility towards the staff with focus on development and co-operation. Analysis of the Leadership and Management Inventory resulted in three factors: “interpersonal skills and group management”, “achievement orientation” and “overall organizational view and political savvy”. Validity and reliability were considered acceptable. Expectations concerning the development programmes were generally met; improvements corresponding to the content of the programmes were reported. Reasons to leave were personal, organizational and linked to the relationship with the head of department. Conclusion: The first-line nurse managers’ individual experiences, skills, abilities and ambitions are important, but so are the conditions in which she/he practices her/his leadership and management. It is important that the interplay between person and organization functions well.</p>

Managerial behavior often differs between individuals and situations. To understand this variation the manager’s own interpretation of the role, context and role behavior is especially important. In this thesis several managers’ subjective views and understandings of their role during an organizational change period were investigated in great detail. The organizational changes were assumed to put pressure on the managerial role, exposing adaptive and dynamic role aspect and thereby shed light on differences in behavior. The general purpose was to thoroughly investigate the concept of ‘subjective managerial role’ by two contrasting approaches. One was influenced by concepts and methods used in social constructivism and constructionism (Study 1-3), and the other was a rational/cognitive approach influenced by theories and methods used in cognitive psychology (Study 4-5). Multiple case studies with subjective reports from five managers during a period of sixteen months were chosen as the empirical base. In the constructivist approach three judges were used to interpret the managers’ verbal reports during the beginning of the change period, focusing on indications of ‘subjective role projects’. ‘Subjective role projects’ involved reflections on situations, actors, purposes/goals and action strategies, all within a time frame of the past, present and future. This qualitative content of the role was investigated, and support for the existence of subjective role projects was tested (Study 1). The variation between the managers’ subjective role projects and their general project strategies were explored (Study 2). The judgment and construction process pursued by the three judges was analyzed (Study 3). In the rational/cognitive approach the focus was on role problems. A control model was used to represent subjective role conflicts, on both group and individual levels. Difficult situations described by the managers were complemented with goals and actions strategies, and the managers rated conflicts between these role components, while thinking-aloud (Study 4). Role conflict patterns and dimensions were further analyzed using two quantitative data models (Study 5). Finally, the subjective role construct was compared with a contextual interpretation of the role, based on information from the organizational and social role context (Study 6). The results supported the basic components in both the project model and the control model of the subjective role, but the latter approach would benefit from a more elaborated stimulus sampling. In both approaches the differences between the managers were assessed, but in the constructivist approach it was difficult to separate variation stemming from managers from variation between judges. In the rational/cognitive approach the variation was restricted to conflicting aspects in a specific model. The control model features and the quantitative conflict data made it easier to estimate variance. A major conclusion was that the two approaches complemented each-other in their descriptions of the subjective role. The project model was adequate for investigating the first sense-making phases in the organizational change process, while the control model approach could describe role conflicts and problems, especially on individual levels. However, they both could fit within a framework of a subjective role process model. Using these two approaches in role analysis can provide more information on the subjective role processes of the role incumbent.

The aim was to study personal and organizational conditions for first-line nurse managers and to identify and assess the skills and abilities important for leadership and management. Interviews were conducted with 5 first-line nurse managers, 5 registered nurses, 5 assistant nurses and one head of department delineating their perceptions of current and ideal roles of first-line nurse managers. Factor analysis was conducted to estimate validity and reliability of the Leadership and Management Inventory, developed in the context of this thesis, in one sample of 149 registered nurses and one sample of 197 health care personnel. Interviews and questionnaires to study expectations, experiences and outcomes of two different development programmes for 13 first-line nurse managers in a Training Programme, 14 in a Leadership Development Programme and 14 in a Comparison group were conducted. Letters and questionnaires from 32 former first-line nurse managers were analysed to describe their reasons for leaving their posts. First-line nurse managers, registered nurses and assistant nurses’ descriptions of the first-line nurse manager’s role were corresponding; the main focus was on service on the ward. The head of department described the first-line nurse manager’s responsibility towards the staff with focus on development and co-operation. Analysis of the Leadership and Management Inventory resulted in three factors: “interpersonal skills and group management”, “achievement orientation” and “overall organizational view and political savvy”. Validity and reliability were considered acceptable. Expectations concerning the development programmes were generally met; improvements corresponding to the content of the programmes were reported. Reasons to leave were personal, organizational and linked to the relationship with the head of department. Conclusion: The first-line nurse managers’ individual experiences, skills, abilities and ambitions are important, but so are the conditions in which she/he practices her/his leadership and management. It is important that the interplay between person and organization functions well.

Abstract Problem: The problem of this thesis involves the controversy that the implementation of poison pills generates. The conflict amongst various stakeholders that are affected directly or indirectly by the implementation of the poison pill also contributes significantly to the problem of this thesis. Purpose: The purpose of this thesis is to investigate and compare the benefits of the poison pill adoption on shareholder and management interests. We also seek to evaluate arguments for and against pill adoption, and determine if these arguments are valid in view of facts established from our study. Conclusions: Our study in this thesis has brought us to five conclusions about the poison pill policy in fulfillment of the purpose. We state in our conclusion that arguments for and against the poison pill can both be validated depending on the case, we also state that a general conclusion cannot be drawn as to the negative or positive effect of the poison pill on stakeholders. We proceed to argue that the pill is a very effective fighting toll in the current business world and state that more should be done to regulate pill implementation. We finish up our conclusion by identifying what appears to be an inverse relationship between management and shareholders benefits from the implementation of the pill. Originality: The uniqueness of our study resides in the theoretical framework that is developed from two prevailing hypotheses in the academic research of the poison pill. The previous studies either take on the management entrenchment hypothesis (MEH) or the shareholder interest hypothesis (SIH). However, we have combined the elements of both hypotheses and jointly revealed the advantages and disadvantages of the pill adoption for both management and shareholders via our original management shareholder benefits comparison matrix.

Prior empirical research, mainly conducted in US under the US GAAP, has indicated that managers in listed banks use loan loss provisions as a primary tool for income smoothing activities. Since 2005 the accounting environment in the European Union (EU) changed, as all listed companies are required to comply with International Financial Reporting Standards (IFRS). Some arguments envisage that IFRS is a set of high quality standards that plug some inconsistencies relative to national General Accepted Accounting Principles (GAAP). The overall objective of the present study is to examine earnings management and in particular income smoothing through the use of loan loss provisions (LLP) to manage earnings under IFRS and national GAAPs. The sample consists of twenty large commercial banks listed in the Nordic countries (Denmark, Finland, Norway and Sweden) for the years 2004-2012 (including early adopters) and sixteen banks for the years 1996-2003 under each country’s national reporting regime. Furthermore we present the body of earning management literature in conjunction with agency theory in order to grasp managers’ opportunistic behavior. Finally we assess the institutional role of financial reporting standards and the arguments of how IFRS could restrict earnings management activities as proposed by some authors. Overall, our results indicate some degree of income smoothing activities through loan loss provisions by bank managers both under national GAAPs and IFRS. The study contributes to the broad literature body on earnings management, while testing income-smoothing activities on a single industry compared to previous studies where the samples comprises a variety of firms in different industries.